Monday's manoeuvre in parliament: after controversy, amendment on amnesty becomes an ordinance

In the meantime, the green light has come for an amendment to the manoeuvre for the spoil system in the Authorities. The League's reformulated amendment proposal envisages, in fact, the possibility of terminating 'as of right' the fixed-term subordinate contracts of managerial level personnel with the qualification of at least director or equivalent in the case of 'processes of reorganisation of the organisational structure' also of individual services, offices or divisions. The termination of the contracts 'also occurs', more generally, 'for the hiring of personnel' that have 'specific characteristics' that are not 'to be found among the permanent staff, for the performance of the functions to be conferred'. The amendment specifies that the implementation of the measure 'does not give rise to administrative - accounting liability'. The amendment specifies that the implementation of the measure 'does not give rise to administrative - accounting liability'

Turning to the measures in the executive amendment, and in particular to the social security area, the cuts to the early retirement pension advance for precocious workers are further increased. The government amendment to the manoeuvre increases the cuts by 50 million in 2033 and 100 million from 2034. The budget law, in its original text, already provides for a cut, 'following monitoring activity', of 20 million in 2027, 60 million for 2028, and 90 million from 2029. The government's amendment provides for 90 million less until 2032; in 2033 the amount of the cut will rise to 140 million, while from 2034 the cut will become 190 million annually. The funds concern the early retirement pension for precocious workers, who can access the early retirement pension with 41 years of contributions (instead of the statutory age) with at least 12 months of actual contributions before reaching the age of 19 and who are unemployed, caregivers, disabled or engaged in heavy labour.

Specifically, a cut of 40 million per year from 2033 is envisaged in the fund for the early retirement of workers engaged in arduous tasks. The government amendment to the manoeuvre effectively reduces the endowment of the fund from 233 to 194 million annually.

One of the main solutions on the social security front is that the possibility of early old age retirement cumulating the amounts of supplementary pension forms will be eliminated. This is provided for in the government's new amendment to the manoeuvre that deletes a rule introduced by last year's budget law, thus achieving annual savings of up to 130.8 million in 2035 on pension spending in the coming years. The amendment deletes the possibility, in force from 2025, of also counting, upon request, the value of one or more annuities from supplementary pension schemes for the sole purpose of reaching the monthly amounts required to access an old-age pension with at least 20 years of contributions and if one is fully in the contributory regime.

'That is something that was introduced last year, by our government, which no one seemed to be interested in,' explained Giorgetti. 'I am sorry, but evidently it was not considered strategic'. The minister then responded to the call for his resignation: 'The end result counts, we work for the country,' he said.

"It is an experiment and that experiment in the eyes of some zealous technicians gave rise to future burdens, because increasing the complementary pension would have led more people to obtain the requirements and if you deactivate this the problem no longer arises. We do not think, however, that that system is a bad thing and we will make an ad hoc regulation," announced Lega Lega senator and manoeuvre rapporteur Claudio Borghi when asked about the stop to the possibility of accumulating complementary social security for the advancement of the old-age pension. 'Accumulation is an experiment that we would like to continue pursuing, in a prudent way there were charges but establishing new windows on flexibility is what interests us. We will continue on that path,' he added.

Provision is also made for the extension of the number of companies that are required to pay Inps sums for employees' severance indemnity, with the aim of including among those required to pay the contribution with reference to pay periods starting from 1 January 2026 also employers who, in the years following the year in which they commence operations, have reached or will reach the size threshold of 50 employees (they are currently excluded from the obligation), in effect broadening the number of potential employees who can adhere to it. As a transitional measure for the two-year period 2026-2027, this inclusion is limited to employers with not less than 60 employees. From 2032, on the other hand, an extension of the payment obligation is envisaged for companies with not less than 40 employees.

Business aid

Among the other measures in the document, the 532 million for companies making investments in the Single Economic Zone are confirmed. Also confirmed is the non-cumulability of the bonus for the Special Economic Zone with the tax credit for Transition 5.0. In fact, the Government's amendment specifies that the Zes facility is recognised on condition that the companies have not obtained recognition, with reference to one or more investments covered by the supplementary communication, of the revised tax credit for Transition 5.0.

Still on the subject of support for innovative investments by businesses, the new corrective to the Budget bill allocates 133.289 million for the so-called 'Agricultural Zones'. Of these resources, 124.60 million will be earmarked for micro, small and medium-sized enterprises that make investments in the primary production of agricultural products. The remaining 8.66 million will be earmarked for the same type of investments made, however, by large enterprises.

For Transition 4.0, the amendment confirms what was already envisaged in the version deposited a few days ago in the Senate, i.e. the allocation of 1.3 billion for the year 2026 to refinance the tax credit for companies that have made innovative investments. These resources are covered by a cash advance requested from insurance companies. In fact, by 16 November of each year, the latter will have to pay an advance equal to 85% of the contribution to the National Health Service due on vehicle and watercraft insurance premiums. This is, however, as mentioned, a cash advance, since the advance paid in mid-November of each year can be deducted from February from the payments due by insurance companies in the following year.

More resources for business aggregation and employment protection

The resources earmarked for 2027 and 2028 for incentives for business combinations and employment protection are increased. This is provided for in the government's new amendment to the manoeuvre that has arrived at the Senate Budget Committee. In particular, it is 2.2 million more in 2027 (from 21.9 million to 24.1 million) and 8.7 million more in 2028 (from 3.5 million to 12.2 million). The financial coverage is guaranteed by the reduction of the Social Fund for Employment and Training by 3.15 million in 2027, 11.15 million in 2028 and 2 million in 2030, while an increase in resources of 3.1 million is planned for 2029.

"Following the government's great effort, already during the presentation of the budget manoeuvre, a sub-amendment has just been filed in the 5th Senate Commission, signed by FdI-Lega, to extend to contracts renewed in 2024 the benefits of the 5% tax relief on salary increases paid from 1 January 2026". This is what the Minister of Labour and Social Policies, Marina Calderone, and the undersecretary of State, Claudio Durigon, highlighted in a note. "Moreover, the number of beneficiaries is extended from incomes up to 28 thousand euros to 33 thousand." "Well done by the government, the approval of the sub-amendment that extends the tax relief on contractual increases also to contracts renewed in 2024, is an important signal, especially in a still uncertain phase such as the current one, to strengthen the confidence and consumption of families that, despite some signs of awakening, are still weak. But it also represents support for quality collective bargaining, the kind that Confcommercio has always pursued through mature and responsible trade union relations", says Confcommercio president Carlo Sangalli.

The resources allocated to the Piano Casa (House Plan) are decreasing compared to what was initially planned. The government's new amendment to the manoeuvre allocates 100 million for 2026 and another 100 for 2027, compared to the total 300 over the two-year period allocated by the previous amendment that was later withdrawn. Under consideration by the Senate Budget Committee is also a reformulation of parliamentary amendments that envisages an additional 10 million for 2026, in addition to the 100 million for housing hardship envisaged in 2027-28. The government's intervention also confirms 300 million over the two-year period to refinance theEmployment Fund, while it limits the refinancing allocated to the Fund for the continuation of public works, which increases to a total of 1.1 billion in 2026-27 (from the initial 1.2 billion), with a reduction in resources in 2026 (from 800 million to 600 million) and an increase in those in 2027 (from 400 to 500 million).On the infrastructure level, funds for the high cost of materials are foreseen (1.1 billion; 600 in 2026 and 500 in 2027).

"The restoration of the resources earmarked for the cost of materials for construction sites underway and the house plan is a good thing". This was said by the president of Ance, Federica Brancaccio, on the approval in the Budget Committee of the government's amendment to the manoeuvre. This was stated in a note. "These are indispensable measures to shelter the country from the risk of building site blockages, with negative repercussions for growth, and to provide an initial response to the housing emergency that is increasingly biting cities and has now become a real social emergency," Brancaccio continued. "We therefore appreciate the efforts of Minister Salvini, the entire government, and the parliamentarians who have worked hard in recent hours not to undermine the positive effects for growth and social welfare contained in the manoeuvre," concluded the builders' president.

The appropriations for the Messina Strait Bridge are refinanced, with a total of EUR 780 million in 2032 and 2033. The government's amendment to the manoeuvre shifts 320 million to 2032 and 460 million to 2033. The refinancing, reads the technical report, is made 'in light of the updating of the administrative process and the non-perfection of commitments related to the sums budgeted in the year 2025 in the residual account from the year 2024'. The increase in resources in 2032 and 2033 leaves 'the overall value of the authorised sums unchanged', it is specified. In the government amendment that was later withdrawn, the 780 million were all moved to 2033.

The provision eliminates the division of the fund between the competences of Palazzo Chigi and local broadcasting, entrusting the Prime Minister's Office with the competence to allocate the fund for the different purposes. In the previous wording, the amendment cut 60 million from the publishing fund, 20 million of which to local broadcasters.

An agenda of the League to the manoeuvre, approved by the Senate Budget Committee, commits the government to implement the exit of Anas from Ferrovie dello Stato with the return to the Ministry of Economy. The agenda commits the government to implementing an amendment by the League that envisages, "in order to consolidate the functions of Anas as a concessionaire holding special and exclusive rights in the construction, management, operation, improvement and upgrading of the state road network," the transfer "without consideration" to the MEF of Anas's shares after the approval of FS's 2025 budget, subject to a resolution of the FS shareholders' meeting